Our Staff

Philip P. Wheatley, CPA

General Business Qualifications:

Certified Public Accountant – since January, 1984, Active Maryland License #10356

Salisbury State College – BS Degree in Business / Accounting, May 1981

30 years of business and public accounting experience with a concentration in the health care industry in the Salisbury, Maryland / Delmarva Peninsula area, including accounting, finance, audit and income taxes including:

General business planning, consulting, operations management, business start ups, finance negotiations with banks for operations and construction needs, financial planning business and personal, income tax preparation and planning and retirement plan administration.

Specific Employment History:

Chief Financial Officer – March 2008 to October 2008

For Three Lower Counties Community Services, Inc – a regional Federally Qualified Community Health Center, Severing the Maryland Counties of Somerset, Wicomico and Worcester, @ 200 employees, 30 providers, annual revenues of @ $18 million.

Chief Financial Officer – September 2006 to March 2008

For Delmarva Heart, LLC – a regional Cardiology practice with offices in Salisbury and Berlin, Maryland, @ 50 employees, including 6 physicians, annual revenue @ $9 million

Office Manager / Chief Financial Officer – December 2005 to September 2006

For Delmarva Heart, LLC

Chief Executive Officer and Chief Financial Officer – May 1999 to September 2005

For Peninsula Cardiology Associates, P.A. – a regional Cardiology practice with offices in Salisbury, Berlin and Cambridge, Maryland, @ 100 employees, including 13 physicians, annual revenue @ $12 million

Chief Financial Officer – January 1997 to April 1999

For Peninsula Cardiology Associates, P.A.

Certified Public Accountant, Manager – May 1981 to December 1996

With Pigg, Krahl, Stern & Co., P.A. – a regional Public Accounting Practice with offices in Salisbury and Ocean City, Maryland

Associations and memberships:

Business related: AICPA, and MACPA.


Kortney A. Robinson

Kortney is a recent graduate of Salisbury University. She received her Bachelor’s Degree in Accounting with a minor in Mathematics. She has now completed the 150 credits required to sit for the CPA exam, and plans on participating in a review course offered at Salisbury University in the Spring. Kortney will then sit for the CPA exam to become certified to practice as a public accountant in Maryland.


Dale H. Wheatley

Dale is a 1981 graduate of Salisbury State College, with a degree in Physical Education. She received her Master’s Degree in Special Education from the University of Maryland College Park in 1985. She divides her days between her classroom at Northwestern Elementary and serving as the firm’s administrative assistant.